Kì-siàu

Kòe-kè-ha̍k
Lūi-pia̍t Audit Budget Cost Forensic Financial Fund Governmental Management Social Tax
Key concepts Accounting period Accrual Constant purchasing power Economic entity Fair value Going concern Historical cost Matching principle Materiality Revenue recognition Unit of account
Kòe-kè kho-bo̍k Chu-sán Hiān-kim Sêng-pún Depreciation / Amortization Equity Expenses Goodwill Liabilities Lī-sûn Êng-gia̍p siu-ji̍p
Kòe-kè chún-chek Generally-accepted principles Generally-accepted auditing standards Convergence IFRS International Standards on Auditing Management Accounting Principles
Châi-bū pò-pió Annual report Balance sheet Cash-flow Equity Income Management discussion Notes to the financial statements
Kì-siàu Bank reconciliation Debits and credits Double-entry system FIFO and LIFO Journal Ledger / General ledger T accounts Trial balance
Sím-kè Financial Internal Firms Report
Jîn-oân kap cho͘-chit Hōe-kè-su Accounting organizations Luca Pacioli
Hoat-tián History Research Positive accounting Sarbanes–Oxley Act

Kì-siàu (記數; Eng-gí: Bookkeeping) sī chi̍t-ê kì-lo̍k kong-si ê ūn-chok, kim-gia̍h kau-e̍k kah siang-koan kau-e̍k ê chèng-kù, í-ki̍p tī kòe-kè kî-kan kiat-sok liáu-āu, kè-sǹg kong-si ê sún-ek ê kòe-kè ūn-chok.